1997 (1) TMI 88

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..... tance of the assessee Manufacturer, by referring the following for our determination and opinion : "1. Whether for the purpose of Notification No. 108/78-C.E., dated 28-4-1978 quantum of exemption is relatable to the quantum of sugar produced during the prescribed period or is dependant on the rate of duty prevailing on the date of removal of such excess production; 2. Whether the benefit of n .....

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..... at 19371.75quintals. The Authorities found on scrutiny and verification of the records that a quantity of 12,143 quintals had been actually exported out of India out of the excess production for which, there was no charge or duty levied under the Act and therefore, the Authorities held that the question of applying the Notification or extending the benefit of rebate to the applicant does not aris .....

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..... We have considered the submissions made by learned counsel appearing on either side. In our view, the Tribunal below has taken the correct view on the issue raised. The claim for rebate would depend very much upon the exigibility to duty of the product and inasmuch as by virtue of the export of a major portion of the sugar produced in excess, the said sugar was not subjected to actual liability a .....

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